Other Income Tax
Illustrate withholding for an eligible Korean other-income case with a sixty-percent necessary-expense allowance. This can describe a qualifying temporary lecture payment, not every category called other income.
- Runs in your browser
- Nothing is uploaded
- No signup; device limits apply
Loading the tool. If it does not appear, reload this page.
How to use this tool
Enter gross KRW payment, choose whether the expense allowance applies and review the rates. The default 20% income tax and 2% local tax apply to the amount after expenses, not directly to gross receipts.
Results and examples
For an eligible KRW 1 million payment, deducting KRW 600,000 leaves a KRW 400,000 base. Combined 22% withholding is KRW 88,000, leaving KRW 912,000—an effective 8.8% of gross.
Limitations
- Per-payment de minimis rules and category-specific exceptions are not decided automatically.
- Annual aggregation, filing choices, expense substantiation and final liability require separate review.
Fields
| Field | Guidance and constraints |
|---|---|
| Payment amount (KRW) | Check the unit and format displayed beside this field. |
| Apply 60% necessary expenses (eligible lecture or manuscript fees, etc.) | Check the unit and format displayed beside this field. |
| Income tax rate on other-income amount (%) | Check the unit and format displayed beside this field. |
| Local income tax rate on other-income amount (%) | Check the unit and format displayed beside this field. |
Data handling
Processing stays in the current browser tab; the site does not upload tool input for the calculation itself.
Sources
Frequently asked questions
Why is the effective gross rate 8.8%?
For an eligible KRW 1 million payment, deducting KRW 600,000 leaves a KRW 400,000 base. Combined 22% withholding is KRW 88,000, leaving KRW 912,000—an effective 8.8% of gross.
Does this apply to every other-income payment?
Per-payment de minimis rules and category-specific exceptions are not decided automatically. Annual aggregation, filing choices, expense substantiation and final liability require separate review.
